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Human Resources

Salary Costs August 2022

The following figures assume that the employee is in a salary sacrifice pension scheme (USS for scales 5 and above, UPS or DC for scales 1-4) .

Employer pension contributions are 21.6% for USS (from 1/04/22), 23.5% for UPS Defined Benefits Scheme and 10% for UPS Defined Contributions Scheme (and assume the employee opts to contribute the maximum 5%).

The employer NI rate for Apprentices under 25 and on the Apprentice Scales shown in the table below, is nil.

There is an additional charge of 0.5% of salary in respect of the Government Apprenticeship Levy (not yet included in the table below)

Spinal Point  Scale 

Salary 

All USS plus FA 1-4 existing members of pension scheme as at Apr 2010

 

 

FA 1-4 New Entrants to pension scheme from Apr 2010

Pension

(UPS/All USS)

NI

Total

Pension

(DC)

NI

Total
Year 1 Apprentice 9,857       986   10,843
Year 2 Apprentice 17,418       1,742   19,160
Year 3 Apprentice 18,237       1,824   20,061
Year 4 Apprentice 19,094

1,909

21,003
4 FA 1A

19,863

4,668

1,455

25,986

 

1,986

1,470

23,320
5 FA 1B

19,863

4,668

1,455

25,986

 

1,986

1,470

23,320
6

19,863

4,668

1,455

25,986

 

1,986

1,470

23,320
7

FA 2

19,863

4,668

1,455

25,986

 

1,986

1,470

23,320
8

20,134

4,731

1,494

 26,359

 

2,013

1,509

23,657
9

20,400

4,794

1,532

26,726

 

2,040

1,547

23,987
10

20,761

4,879

1,583

27,223

 

2,076

1,599

24,436
11 FA 3

21,197

4,981

1,645

27,823

 

2,120

1,661

24,978
12

21,630

5,083

1,707

28,420

 

2,163

1,723

25,516
13

22,149

5,205

1,781

29,135

 

2,215

1,797

26,161
14

22,662

5,326

1,853

29,841

 

2,266

1,871

26,799
15

23,144

5,439

1,922

30,505

 

2,314

1,939

27,398
16 FA 4

23,715

5,573

2,003

31,291

 

2,372

2,021

28,108
17

24,285

5,707

2,084

32,076

 

2,429

2,103

28,816
18

24,948

5,863

2,179

32,989

 

2,495

2,197

29,640
19

25,642

6,026

2,277

33,945

 

2,564

2,297

30,503
20

26,396

6,203

2,385

34,984

 

2,640

2,404

31,440
21

27,131

6,376

2,489

35,996

 

2,713

2,510

32,354
22 FA 5

27,929

6,033

2,422

36,384

 

23

28,762

6,213

2,535

37,510

 

24

29,619

6,398

2,651

38,668

 

25

30,502

 6,588 2,771

39,862

 

26

31,411

6,785

2,895

41,090

 

27 FA 6

32,348

6,987

3,022

42,357

 

29

34,308

7,411

3,288

45,006

 

31

36,386

7,859

3,570

47,815

 

33

38,592

8,336

3,869

50,797

 

34

39,745

8,585

4,026

52,356

 

35

40,931

8,841

4,187

53,959

 

36

42,155

9,105

4,353

55,614

 

37 FA 7

43,414

9,377

4,524

57,315

 

38

44,737

9,663

4,704

59,104

 

39

46,047

9,946

4,881

60,875

 

40

47,423

10,243

5,068

62,735

 

   
41

48,841

10,550

5,261

64,651

 

      
42

50,300

10,865

5,459

66,624

 

      
43

51,805

11,190

5,663

68,658

 

      
44 FA 8 FA 8 Reader

 

 

 

 

 

53,353

11,524

5,873

70,750

 

      
45 54,949

11,869

6,090

72,908

 

      
46 56,592

12,224

6,313

75,129

 

      
47 58,284

12,589

6,543

77,416

 

      
49 61,823

13,354

7,023

82,200

 

      
50  

63,673

13,753

7,274

84,700

 

      
51 65,578

14,165

7,533

87,276